The sales tax rate in Fresno County starts at 7.975% in unincorporated areas and climbs as high as 9.225% inside the city limits of Reedley and Mendota as of early 2026.1California Department of Tax and Fee Administration. California Sales and Use Tax Rates by County and City Where you shop matters, because crossing a city line can change what you owe at the register.
Rates by City
Each city stacks its own voter-approved tax on top of the countywide 7.975%. As of January 2026, the California Department of Tax and Fee Administration lists these combined rates:1California Department of Tax and Fee Administration. California Sales and Use Tax Rates by County and City
- Unincorporated Fresno County: 7.975%
- City of Fresno: 8.350%
- City of Selma: 8.475%
- City of Sanger: 8.725%
- Clovis, Coalinga, Fowler, Huron, Kerman, Kingsburg, and Parlier: 8.975%
- Mendota and Reedley: 9.225%
The gap between the lowest and highest rate is 1.25 percentage points. On a $1,000 purchase, that works out to $12.50 more in tax in Reedley or Mendota than in an unincorporated part of the county. If you’re near a boundary and want certainty for a specific address, the CDTFA’s online rate tool returns the exact combined rate.
Where the 7.975% Comes From
California’s statewide base rate is 7.25%, and it applies to every transaction in the state.2California Department of Tax and Fee Administration. Detailed Description of the Sales and Use Tax Rate On top of that, Fresno County voters have approved two countywide district taxes that bring the baseline to 7.975%:1California Department of Tax and Fee Administration. California Sales and Use Tax Rates by County and City
- Measure C, a 0.50% transportation sales tax that funds road and bridge work, highway safety, transit, and senior transportation.3County of Fresno. Measure C Fresno County Road Repair and Transportation Improvement Measure
- Measure Z, a 0.10% tax dedicated to the Fresno Chaffee Zoo for capital improvements, animal care, and operations.4Fresno Chaffee Zoo. Measure Z
City add-ons are authorized separately under Revenue and Taxation Code Section 7285.9, which lets a city council put a general-purpose transactions and use tax on the ballot in 0.125% increments.5California Department of Tax and Fee Administration. Revenue and Taxation Code 7285.9 – Cities Authority to Levy Tax That’s why rates vary from one Fresno County city to the next while the countywide floor stays the same.
What’s Taxed and What Isn’t
Sales tax applies to tangible personal property, which California law defines as anything you can see, weigh, measure, feel, or touch.6California Department of Tax and Fee Administration. Revenue and Taxation Code 6016 – Tangible Personal Property Clothing, electronics, furniture, appliances, tools, and building materials all qualify. So does prewritten software when the transaction counts as a transfer of tangible property.
Pure services are generally not taxable. But if a service produces a physical product the customer takes home, the whole price gets taxed, including labor. A custom-made ring, a printed banner, or an original tailored garment are all taxable in full.
Private, casual sales get a carve-out. California exempts gross receipts from occasional sales of tangible personal property, so a weekend yard sale isn’t taxable.7California Department of Tax and Fee Administration. Revenue and Taxation Code 6367 – Occasional Sales The exemption does not reach vehicles that need DMV registration, vessels, aircraft, or mobile homes. Those stay taxable even in a private-party sale.
Groceries and Prepared Food
Most food bought for home consumption is exempt under Revenue and Taxation Code Section 6359.8California Legislative Information. California Revenue and Taxation Code 6359 – Food Products Produce, meat, dairy, bread, canned goods, and frozen meals are all tax-free at the grocery store.
The exemption ends as soon as food is prepared or heated for immediate consumption. A rotisserie chicken from the deli counter, a breakfast burrito from a drive-through, a restaurant meal, catered food, and anything from a concession stand are all taxable regardless of temperature.9California Department of Tax and Fee Administration. Sales and Use Tax Regulations – Article 8
There’s one quirk worth knowing. Under the 80-80 rule, if a seller gets more than 80% of its revenue from food and more than 80% of its food sales are taxable, even its cold take-out items become taxable.9California Department of Tax and Fee Administration. Sales and Use Tax Regulations – Article 8 A grocery store doesn’t trigger it because most of its food is already exempt. A café where most sales are hot food and drinks might, which can pull the bottled water and packaged snacks on its shelves into the taxable column.
Prescription Drugs and Medical Items
Prescription medicines filled by a licensed pharmacist are exempt from sales tax statewide, including Fresno County.10California Department of Tax and Fee Administration. Revenue and Taxation Code 6369 – Prescription Medicines The exemption applies to drugs prescribed by an authorized prescriber for treatment of a human being. Over-the-counter medications bought without a prescription are taxed at the full local rate.
Certain medical devices are exempt as well, particularly prosthetics and other items dispensed on a prescription basis. The practical test is simple: if a prescription was involved, the item is almost certainly tax-free; if you grabbed it off a pharmacy shelf yourself, expect to pay tax.
Online and Out-of-State Purchases
Buy something online or from an out-of-state retailer that doesn’t charge California tax, and you owe use tax at the same rate that would have applied in your city or part of the county. Most large online retailers already collect it. Smaller vendors and private-party out-of-state sales can slip through, and the use tax is what closes that gap.
For personal items under $1,000 each, California lets you report an estimated amount of use tax on your state income tax return using a lookup table tied to your adjusted gross income.11California Department of Tax and Fee Administration. California Use Tax Table The estimates are small; a household making $50,000 to $59,999 owes about $5. For any single item costing $1,000 or more, you have to calculate the actual tax owed instead of using the table. Business purchases cannot use the table and must be reported directly to the CDTFA.
Cars, Boats, and Planes
The same combined Fresno County rates apply to vehicles, vessels, and aircraft, but the collection works differently. A licensed California dealer collects the sales tax at the time of sale. In a private-party or out-of-state purchase, you owe use tax instead, and the DMV collects it when you register the vehicle.12California Department of Tax and Fee Administration. Tax Guide for Purchasers of Vehicles
Registering without paying use tax doesn’t make the tax go away. You’d still need to report and pay it directly to the CDTFA. Vessels and aircraft follow the same basic logic but can’t be reported on your state income tax return; those go straight to the CDTFA.13California Department of Tax and Fee Administration. Tax Guide for Purchasers of Vehicles, Vessels, and Aircraft The occasional-sale exemption that covers yard-sale items does not apply to any DMV-registered vehicle, any vessel, or any aircraft.7California Department of Tax and Fee Administration. Revenue and Taxation Code 6367 – Occasional Sales
Partial Exemptions for Farming and Manufacturing
Fresno County is one of the most productive agricultural regions in the country, and California offers a partial sales tax exemption for farm equipment. Qualifying farmers pay a reduced rate calculated by subtracting 5.00% from the applicable local rate.14California Department of Tax and Fee Administration. Farming Exemptions In unincorporated Fresno County, that drops the rate on qualifying equipment from 7.975% to 2.975%. The equipment has to be used at least 50% of the time in producing or harvesting agricultural products, mobile transportation equipment is excluded, and the buyer must give the seller a valid exemption certificate at the time of purchase.
Manufacturers and research-and-development operations can claim a partial exemption of 3.9375% on qualifying equipment, effective through June 30, 2030.15California Department of Tax and Fee Administration. Partial Exemption Certificate for Manufacturing and Research and Development Equipment The buyer must be primarily engaged in manufacturing, processing, refining, fabricating, or recycling under specific NAICS codes, and biotechnology and life sciences research firms also qualify. The cap is $200 million in qualifying purchases per business, and the equipment can’t be removed from California within one year of purchase.